The top 1% of American tax filers comprise 1.4 million people. Their income is over $350,000 (including capital gains). They get 17% of all American income and they pay 37% of all American personal income tax.
The top .1% comprise 140,000 people, all of whom have incomes over $1.5 million (including capital gains). They earn 8% of American personal income and they pay 17% of American income taxes.
From a rough estimate of the occupations listed on tax returns, somewhere between 20 and 25% of the top income bracket own or manage their own non-public company. For me this is a rough (minimum) estimate of the job creators in America.
Tax them unreasonably, as several states do, and watch them leave with their businesses. Apply higher national income taxes and watched them find ways around it.
San Francisco has a measly 1.5% payroll tax. Unique in California. Consequence: of over 100 significant businesses that have been started in San Francisco in the past hundred years (and survived) nearly everyone of them has left the city. Live with that fact, Democrat tax-and-spenders.